Tailor your return 15 - Have you already made arrangements to repay that amount

If you were not entitled to some or all of the payments received and:

• you have not already told HMRC about these amounts
• you have not received an assessment issued by an officer of HMRC for these amounts

HMRC has the right to assess and recover the full amount of any incorrectly claimed payment by making an 'officer's assessment' for the amount that you were not entitled to and have not repaid.

Select 'No' if this applies to you.

If you have either:

• already contacted HMRC to make arrangements to repay all amounts that you were not entitled to, or
• we have already contacted you to raise an assessment

you do not need to declare the overpaid amounts in this tax return, select 'Yes'.